Women's Emancipation in The Awakening Essay Example | Topics and Well Written Essays - 750 words

Women's Emancipation in The Awakening - Essay Example Edna had a strong and passionate spirit but this died down with her marriage to her husband, Leonce. When she became Mrs. Pontiellier, she took it upon herself to live a life of responsibility, leaving who she was before they got married. Her marriage to Leonce was not perfect. In fact, there were times when she cries at night confused on the reason she was crying (Chap.3, par.10.). But during that night, she felt even more oppressed, even to the point of feeling anguish about her situation. Her emotions during that specific night during their summer vacation indicated that, although she realizes there was something wrong with how she felt, she strived to keep it to herself. Notice that she didn’t mention anything to her husband about how she felt during night the next morning. It was as if nothing was wrong. This was a typical scene for women of the 1800s. Chopin described Edna to be a slave of the social expectations of marriage and motherhood. Edna’s individuality wa s cast aside to become what is to be expected of a woman in marriage, a supportive wife and doting mother. But Edna was not entirely such a person. She acted only as if she was that person because she was expected to do so. Her husband even had to persuade her to check their son during the night he believed the young one had a fever (Chap.3, par. 6). Chopin was not alone in her belief how married women acted and felt. Ibsen shared this idea as seen in â€Å"The Doll House.† In this story, Nora led a difficult life because of the social expectation that her husband is supposed to be the dominant figure in their family. She also had the same strong spirit that Edna exhibited in â€Å"The Awakening.† But the same with Edna, Nora was unable to show how strong she is because of the bounds of marriage. Marriage is not a bad thing. Most, if not all, women envision themselves to become married and have a family. What turns this around are the social expectations linked to marr iage. One of the heaviest things that society has linked to marriage is the expectation that it is the husband that is supposed to lead and to provide for the family. Although social expectations increased the confidence and the responsibility of men, it decreased women’s participation in the family. Yes, it is the wife who becomes the mother and the housekeeper of the family. Yes, her role in the family has a great bearing in maintaining the family’s connection with each other. But with this role, the woman releases her connection with herself, as that with Edna and Nora. She lets go of her individuality, of who she is, when she becomes a wife and a mother. Edna and Nora followed the demands of the society to become perfect partners, even if it meant they hide their true feelings and beliefs on what their husbands were doing. When women become wives, they are expected to keep the family intact. And so, when Edna and Nora acted upon their own desires and wants, the ima ge of their families were jeopardized. The society expects that families should always be whole and when something bad happens, it is blamed on the women although it is not entirely their fault. This is not to justify the actions of both female characters. This is to show that because of the strings tied to them through marriage and social expectations, these female characters were repressed of their own emotions and individual personalities. When Edna and Nora realized that their marriage was actually killing who they were, they decided to let go of their marriage not to become free of the obligations of family life but to become free from the repressing environment that kills their own desires to take care of the family. They did not leave their families just because they want to become single

Rectorseal in India Research Paper Example | Topics and Well Written Essays - 3250 words

Rectorseal in India - Research Paper Example The paper tells that companies venture into the international market with various aims and objectives. Expanding the market for the company’s products and gaining international recognition are obvious reasons why businesses engage in international businesses. Businesses however venture into the international market with specific objectives and intention. From this relation Rectorseal has its specific motives of venturing into the international market. Firstly, Rectorseal has succeeded in the marketing of competent products in the US market. This implies that the company looked forward towards a success in the international market. Anticipation of success and increased revenue for the international market was the first reason that led Rectorseal to venture into the international market. Rectorseal Company produces a variety of chemical products such as sealants and adhesives. The company is also involved in the production of variety of equipments for domestic and industrial usa ge. This implies that the company requires a wider variety of raw materials and expertise. The step towards international market is a positive step for the company since it will enable the company to establish additional suppliers. This will ensure that the company does not suffer from the high power of suppliers that currently characterize the industry. Rectoseal Company has been existence for the last 75 years. The company has achieved a lot of success in the production and marketing of its high quality products. The company produces a wide range of products for both industrial and domestic uses. The company has also enjoyed a lot of support from local trade’s men who form a greater percentage of its consumers. The company deals with the production of firefighting equipment and chemicals, air conditioning and refrigeration equipment, cleaning agents, plumbing products, soldering products and sealants (Bloomberg web). The company considers sealants as its main product and th roughout the 75 year of operation, the company has produced the product successfully. This does not imply that the company has not achieved success in the production and marketing of the other stated products. The success of the company can be attributed to its dedicated and skilled team of employees. Throughout the 75 years of operation, Rectorseal has attracted and retained high caliber employees from all field and professionals. This can be attributed to a good working environment in the company and an attractive payment package for the staff. The company has maintained between 100 and 249 employees who have helped the company to reach its current position (Bloomberg web). Due to its expansion needs, the company considers hiring its staff from a varied background. Since its formation, the company has always given equal employment opportunity to all people regardless of their nationality or race. Existence of highly dedicated team of employees and quality products has enabled the company to have a high degree of control on both the domestic and international market. Currently the company’s annual revenue stands at 50 million US dollars (Bloomberg web). This is high a revenue compared to the duration that the company has been in operation and diversification of its products. This high revenue can be attributed to high sale that the company expects in every financial year. Although the company has always tried to maintain a balanced sale from all its products, Sealant products have proved to have a good sale for the company. Sealant products account for nearly 50% of the company’s annual sale (Bloomberg web). This sale pattern is reflected in both international and domestic market where the company markets its products. Due to its success in the regional and domestic Rectorseal Company hopes to achieve similar success in the international market. The three strategies are the most appropriate for Rectorseal Company in its international expansion. This does not nullify the existence of other useful strategies that the company can

Challenges And Constraints Of Solar Energy Environmental Sciences Essay

Challenges And Constraints Of Solar Energy Environmental Sciences Essay The biggest challenge that Solar Energy faces today is the alternative conventional energy sources that are cheaper in terms of consumption measures (Rupees per KWh).Electricity generated from Solar Energy is costlier compared to that produced from coal-fired power plants. Government and enterprises are working on producing cheaper solar cells to reduce cost of usage. Although the price of Solar Photovoltaic technology has decreased in the last years, it is still not a feasible solution for large scale power generation purposes. In India, the average cost of Photovoltaic modules is around Rs. 2 lc/KWh and the cost of electricity generation of electricity from Solar Photovoltaic and Solar thermal route is in the range of Rs. 12 -20 per kWh and Rs. 10 15 per kWh respectively. The electricity produced this way is four-five times costlier from that produced from conventional sources. Advancement in technology is required to reduce this gap. The manufacturing process needs to be more cost- effective since the Solar Photovoltaic conversion of electricity is a high-technology process demanding high level of skills and expertise. Companies are allocating special funds for research and development in the industry to encourage innovations to improve the process. Since the field is a relatively new one with less knowledge in the field, new companies face challenges in coping up with the existing players in the field. India is suitably located to receive sufficient sunlight all round the year. However there are a few places which do not receive enough solar energy throughout the year, which affects the cost of production. Areas which receive huge amounts of rainfall and are clouded for most parts of the year, automatically get ruled out as prospective sites for Solar Energy generation. Another major challenge that solar energy faces is storage of the generated power. Electricity from Photovolatic cells cannot be generated during the night and during cloudy days and hence suitable measures have to be adopted to store the energy produced during the other times of the day. Another major disadvantage is that access on a short term basis cannot be predicted. Since India is located near to the equator the incoming radiation fluctuate a little every year, it is however difficult to predict the incoming radiations on a day to day basis. Apart of this there are seasonal variations which cause the supply and demand to grow out of phase. It is thus imperative that Solar Energy cannot be relied upon as the only source of electricity for potential uses like space heating, till proper storage measures are invented. It is also difficult to store energy since it also increases the cost of production and installation. Only once this issue gets resolved can solar energy actually com pete with other existent sources of energy. ENVIRONMENTAL COSTS Due to absence of proper government regulation ,local government and individuals are skeptical about the effect that setting up of big solar power plants will have on the individuals and environment. A large scale solar power plant typically requires approximately one square kilometer for every 20-60MW generated. RAW MATERIAL AND WASTE PRODUCTS Some of the materials ( like Cadmium) used for producing Solar PV cells are hazardous and other raw materials like plastics used for the packaging of the cells are non-biodegradable, thereby impacting the environment. Although some of the waste generated during the manufacturing process is recyclable (silicon), not all other materials are recyclable and disposal of the same is a challenging process. AESTHETICS AND DESIGN Another barrier to wider adoption of solar cell and solar module products and systems among commercial and residential consumers is aesthetics and design. Consumers have resisted solar products for aesthetic reasons. Established solar products are heavy, rigid, fragile and non-modular. Solar cell and solar module manufacturers can improve aesthetics by developing products that can be more attractively integrated into building structures, and that are lighter, flexible and modular and hence more feasible. Growth in future and driving factors Concentrated Solar Vs Photovoltaic Solar Solar energy utilization technologies can be broadly classified into two categories as Concentrated Solar Technology Photovoltaic Solar Technology In Concentrated Solar Technology the solar energy converts heat liquids into steam, which is then used to drive turbines to produce electricity, heating and cooling purposes, providing hot water etc. In PV Solar, solar panels are used to produce electricity. The Concentrated Solar technology provides a good alternative to PV solar, one that is less expensive and more versatile. Benefits of concentrated solar technology are: It uses existing resources like generators, piping and mirrors. Due to which the production costs are much lower than PV solar In producing solar energy no hazardous materials are used. Thus it is free from production hassles that could arise due to future government laws or policies. It can also store the heat that is generated during the day, and use it at a later time when the electricity is needed. Storing heat is much more efficient than most forms of storing electricity, and does not require expensive equipment or large tracks of land. Due to the aforementioned benefits Concentrated Solar Technology is currently a more sought after method. But the potential for PV Solar Technology is higher and is being worked over across all countries. Government incentives Major percentage of the solar energy production has been backed by the government world over. Few of the government incentives in the following ways are: FIT (mainly in europe) Direct Subsidy on panels Renewable Portfolio Standards (RPS, in US) ITC (Investment tax credits, in US) Some of the goals with respect to solar energy of different countries driven by government initiatives are: The  European Union  has linked goals to get 20% of its energy from clean sources by 2012. Chinas Renewable Energy Law aims to raise the total percentage of renewable energy used in the country to 15% by 2020. The U.S. Stimulus Bill of February of 2009 included $60 billion in loan guarantees for companies building solar and wind plants with the goal of doubling renewable energy production from 2009 to 2012. In June of 2008, Germany approved a law cutting its solar subsidies by 10%. Further, under the law subsidies will fall another 8%-10% each year for the next three years. The Spanish Government cut its solar subsidies by 30%. Renewable energy demand Shifts in renewable energy demand are a major driver for the solar market. Two major drivers of this shift are climate change  and  peak oil. Climate Change With more people than ever being aware of global warming and its potential effects, and fear of the repercussions of a carbon-based energy scheme is driving consumer demand for alternatives like solar. With increasing number of people being aware of global warming and its harmful effects, rising fear caused due to carbon based energy production, the demand for alternative energy resources are in demand. The number of awareness campaigns to promote the use of alternative resources has increased tremendously over the past few years and will continue to rise in the future. Wind and Solar energy are the first potential step taken into consideration. Peak Oil and Energy Independence The ever rising oil prices and the scarcity of finding the mines and oil reserves are a growing concern. It is predicted that the oil resources will dwindle to such an extent that the growth of any country will be a standstill if measures are not taken today to curtail the dependence. Furthermore, a large part of the world oil supply can be found in politically turbulent countries; with OPEC having dominant control over world oil supply (and, therefore, prices), many countries desire energy alternatives in order to break dependence on geopolitically unstable nations. Technology and Silicon Supply Silicon was previously used extensively by the semiconductor industry. But, with the advent of solar power and its rapid growth the demand for them has increased exponentially, resulting in an under-supply of silicon unable to meet the current demand. Thus the higher prices in silicon mean higher production costs for solar companies and lower margins. For a sustainable growth and control in costs of production in the future the demand-supply equilibrium must be in check. In recent years the technical advancements in the field of solar power has been rapid and tremendous. Everyone across the value chain, manufacturers and suppliers are working towards producing more solar energy out of the existing solar equipment. Advancements have included increasing cell energy efficiency, using thinner wafers, and increasing generating power in low-light (generation of energy even on a cloudy day). The advancement in two new manufacturing processes namely string-ribbon technology and thin-film technology, designed to drastically reduce the  silicon  required to make PV cells, could dramatically decrease the cost of new PV cells. The use of a new nanotechnology based approach using Tetrapod Quantum Dots (TQ-Dots) is being considered. It is an economical alternative to replace the silicon wafer based solar cells with flexible TQ-Dot solar cells and has the advantage of generating electricity from UV and infrared wavelengths allowing generation 24/7. Government Regulation As the solar industry continues to grow at 25% per annum, the government is faced with the challenge to regulate the industry to allow for equitable distribution of the industry benefits. The Union Ministry has set up a separate Ministry of Non-Conventional Energy Sources later renamed as Ministry of New and Renewable Energy. The government is trying hard to bring India to the number 1 level by introducing grid based incentives and providing concession at various levels of manufacturing and distribution in its recent budget 2010-11. Effect on the Environment: There is an ongoing debate on how Concentrated Solar Plants especially inare affecting the environment. There is a concern how the use of vast amounts of public land for Solar Energy development will affect local inhabitants. Local Government and Environmental bodies have raised concern for reliable regulatory measures to be setup to understand the affect on the operations of such large plants on the environment. It is expected that the government will frame certain special energy zones, where concentrated solar plants will be setup. Permitting: The permit fees to set up Solar Plants varies in different areas in the countries, which causes variations in the setup price causing a dilemma in the minds of prospective investors.The cost of Solar Installation in a city varies from Rs.15,000 to Rs. 50,000.Many countries that used to face such issues are now migrating to a uniform permit fees system to encourage investment in this field. Regulating Solar Energy Providers: As part of JNNSM, government has dedicated NTPC VidyutVyapar Nigam, for the purchase of Solar Energy by independent solar plants, the prices of which are fixed by the Central Regulatory Electricity Commission for a given period of time. The power distribution companies will purchase the power generated from these plants at the prices set by the regulator.They would also follow the below mentioned norms: CERC has announced tariff of Rs. 18.44 per unit for solar PV power and Rs. 13.45 per unit for solar thermal power for 25 years; Zero or concessional duty to be applied on import of some specific items; Zero Excise duty on manufacture of many solar energy devices within the country; NTPC VVN will purchase solar power for a period of 25 years at fixed tariff announced by CERC; CERC will review the costs every year and fix tariff accordingly for new projects. Union Budget 2010-11: Government has announced an allocation of $10bn for the Jawaharlal Nehru National Solar Mission. The budget also provides incentives to private solar companies by reducing customs duty on solar panel by 5% and exempting excise duty on photovoltaic panels.

Sound in The Tempest and the New Orthodox View :: Tempest essays

Sound in The Tempest and the New Orthodox View  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Critics have offered varying evaluations of the characters in William Shakespeare's The Tempest. Some consider Prospero to be magnanimous for forgiving his enemies, for freeing Ariel from the confines of a tree, and for treating Caliban with great sympathy until the monster's attempted rape of Miranda. Others view Prospero as an oppressive colonizer and consider both Caliban and Ariel to be his innocent and mistreated subjects. In his article "Reading The Tempest," Russ McDonald argues that the new orthodox interpretation of The Tempest, "which exalts the colonized, is as narrow as the old, which idealizes and excuses the colonizer" (117). He argues that the actual status of the characters is considerably more ambiguous, and he supports his view by analyzing the rhetorical devices present in the play. However, a close examination of the various sounds disbursed throughout the work--including speech, silence, and music--tends to support a less ambiguous view of the characters. Indeed, it tends to lend support to the new orthodox view that Prospero is an oppressive colonizer, for he often threatens his enemies and servants with unpleasant sounds and demands silence from others, including his daughter. The play begins with a ship's crew being subject to terrifying sounds that Prospero has ordered Ariel to produce. The sounds are all loud: "whistle," "storm," "cry," "thunderclaps," "fire and cracks," and "roaring" (1.1.7, 14; 1.2.203-5; 2.1.2). The terror that these sounds and the accompanying storm inflict upon the mariners is evidenced by their cries: "All lost! To prayers! To prayers! All lost!" (1.1.52). The infliction of these sounds is also made to appear unjust when Miranda pleads with her father: "If . . . you have / Put these wild waters in this roar, allay them. / . . . O, the cry did knock / Against my very heart. Poor souls, they perished!" (2.1.1-9). Indeed, Prospero often refers to unpleasant sounds as a means of threatening others. "I will plague them all, / Even to roaring," he says of Caliban, Trinculo, and Stephano (4.1.188-214). When Prospero believes Ariel is not providing an eager and willful service, he threatens the spirit with imprisonment in a tree, reminding Ariel that when he was previously trapped, his "groans / Did make wolves howl" (1.2.289-90). Prospero also tells him, "Thou hast howled away twelve winters" (1.2.298). Similarly, Prospero threatens Caliban, carrying out his threats and subjecting the monster to tortures accompanied by unpleasant sounds. Sound in The Tempest and the New Orthodox View :: Tempest essays Sound in The Tempest and the New Orthodox View  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Critics have offered varying evaluations of the characters in William Shakespeare's The Tempest. Some consider Prospero to be magnanimous for forgiving his enemies, for freeing Ariel from the confines of a tree, and for treating Caliban with great sympathy until the monster's attempted rape of Miranda. Others view Prospero as an oppressive colonizer and consider both Caliban and Ariel to be his innocent and mistreated subjects. In his article "Reading The Tempest," Russ McDonald argues that the new orthodox interpretation of The Tempest, "which exalts the colonized, is as narrow as the old, which idealizes and excuses the colonizer" (117). He argues that the actual status of the characters is considerably more ambiguous, and he supports his view by analyzing the rhetorical devices present in the play. However, a close examination of the various sounds disbursed throughout the work--including speech, silence, and music--tends to support a less ambiguous view of the characters. Indeed, it tends to lend support to the new orthodox view that Prospero is an oppressive colonizer, for he often threatens his enemies and servants with unpleasant sounds and demands silence from others, including his daughter. The play begins with a ship's crew being subject to terrifying sounds that Prospero has ordered Ariel to produce. The sounds are all loud: "whistle," "storm," "cry," "thunderclaps," "fire and cracks," and "roaring" (1.1.7, 14; 1.2.203-5; 2.1.2). The terror that these sounds and the accompanying storm inflict upon the mariners is evidenced by their cries: "All lost! To prayers! To prayers! All lost!" (1.1.52). The infliction of these sounds is also made to appear unjust when Miranda pleads with her father: "If . . . you have / Put these wild waters in this roar, allay them. / . . . O, the cry did knock / Against my very heart. Poor souls, they perished!" (2.1.1-9). Indeed, Prospero often refers to unpleasant sounds as a means of threatening others. "I will plague them all, / Even to roaring," he says of Caliban, Trinculo, and Stephano (4.1.188-214). When Prospero believes Ariel is not providing an eager and willful service, he threatens the spirit with imprisonment in a tree, reminding Ariel that when he was previously trapped, his "groans / Did make wolves howl" (1.2.289-90). Prospero also tells him, "Thou hast howled away twelve winters" (1.2.298). Similarly, Prospero threatens Caliban, carrying out his threats and subjecting the monster to tortures accompanied by unpleasant sounds.

Medieval Torture Paper

People have these romantic notions that the medieval time period was full of knights in shining armor and fairytale princesses, when in all reality, the medieval time period was a bloodthirsty and violent time period. Government and religious officials used sadistic torture to punish suspects and obtain confessions. Torture is the deliberate and cruel infliction of mental and physical suffering to obtain information or for any other reason. †The oldest and strongest emotion of mankind is fear† ( Lovecraft). The tools and devices used brought extreme pain to the victim.This cruel infliction of mental and physical suffering was said to be done in the name of crime and its deserved punishment. It was also done as a means to intimidate a suspect or for revenge. The laws of this time period did not have any fixed rules for the treatment of prisoners or suspects. The different types of torture were used depending on the victim’s crime and social status. The government tu rned its back on these practices, which lead to the creation of gory torture chambers because of the misuse of freedom.In bigger cities like London, crime was more harshly enforced. A skilled torturer used instruments, methods and devices to prolong life as long as they could, while inflicting the most pain before they executed the victim. Many castles had torture chambers in the dungeon or in the tallest tower, where they can torture many victims at once. Medieval tortures had two types of devices. Devices they used to torture victims and devices they used to execute victims. Torture chambers of the medieval time period are designed to scare the victims.These chambers are built underground or in the tallest tower of the castle. When the victim enters the chamber, there awaits the torturer wearing a black hood with their face covered. The entrance of these chambers were accessed through winding passages, which served the function of muffling the screams of the victims throughout the rest of the castle. The torture chambers are small, usually eleven feet by seven feet. Most of the chambers were dingy, vermin infested and dimly lit.Tortures could hold ten to twenty victims in the room at once and would never clean the blood or flesh, so victims would suffer from diseases and viruses. Physical torture is the most common type of torture during the medieval time period. They created many types of torture devices that they would use on their victims to obtain confessions. Their method of torture depended on the victims crime and social class. â€Å"What strikes us most in considering the mediaeval tortures is not so much their diabolical barbarity †¦ as the extraordinary variety, and what may be termed the artistic skill, they displayed.They represent a condition of thought in which men had pondered long and carefully on all the forms of suffering, had compared and combined the different kinds of torture, till they had become the most consummate masters of the ir art, had expended on the subject all the resources of the utmost ingenuity, and had pursued it with the ardour of a passion† (Parry). During this time period there were no laws that stated how prisoners or suspects should be treated, so people of this time period decided torture was the best.The government knew of these practices and turned their backs to them, which lead to the creation of gory torture devices. They created two different types of devices, ones they used for torture and ones they used for execution. These torture devices were feared among the people because they didn’t want to be the torturers next victims. Some of the most gruesome and feared devices that were created were the judas cradle, brazen bull, the wheel, the stake, the rack, pear of anguish, and the breast ripper.The judas cradle was a terrible medieval torture device. The victims were placed on top of a pyramid-like seat. The victim was usually naked to increase the humiliation and had th eir feet tied together. The tip of the pyramid was placed into the victims anus or vagina. This torture could last between a couple hours to a couple days. The time it took for a victim to die varied from victim to victim. To speed up the dying process, tortures would add weights to the victims legs or they would put oil on the device.Some torturers tried to speed up the process where as others tried to prolong the process as much as possible. Some tortures would lift the victim off the device at night with ropes and continue the torture in the morning. To obtain vital information from a victim, or if a victim refused to talk, the torturer would rock the victim on the pyramid, or make the victim fall repeatedly. The pyramid was never washed, so if the victim did not die quickly enough, or if the torture was interrupted, they would end up dying from and infection.The brazen bull was a hollow statue made out of brass to look like a bull. First the victims tongue would be cut out, then they were placed in the hollow statue. After the door was shut, a fire would be lit around the bull. The movements and screams made the bull seem alive, which brought amusement to the audience and took away from the fact that a person was being burned alive inside the bull, because the people could not see or hear the victim. Legends say that the brazen bull was made by a Greek named Perillus. He made it for a tyrant.Expecting a reward, Perillus was the first person put into the bull. The wheel was one of the most adaptable torture devices the medieval time period used. Earlier torturers would tie victims to a wheel and send them rolling down a rocky hill side. Through the medieval time period torture devices became more elaborate. Torturers mounted the wheel to a frame so it could spin freely. They would tie the victim to the wheel and place fire under the victim or spikes to rip the victims flesh to shreds. The wheel itself could have spikes on it so pain came from all the differ ent sides.The worst torture by the wheel was when the torturers broke all four of the victims limbs and threaded them through the spokes on the wheel. The wheel would be attached to a tall pole and left outside. â€Å"The rack is commonly considered the most painful form of medieval torture† (Medievality). The rack was a wooden frame with two ropes tied at the bottom and two tied into a handle at the top. Using a handle that pulled the ropes, the torturer pulled the victims arms. After so long of the victim being pulled, the victims bones were dislocated.If the torturer kept pulling, the victims limbs could be torn apart. This method was mostly used for obtaining confessions, but it was also used to bring psychological fear to the victims. If a torturer went too far, they could leave the arms and legs useless. As the medieval period advanced the rack was also advanced. Spikes were put on the wood frame to penetrate the victims back as their limbs were being pulled apart. Bein g burned at the stake was the last stop for the tortured victims, because this torture was always fatal.All torturers had to do was make a pile of dry wood with a stake in the middle to tie the victim to, then light the wood. Most of the time it only took thirty minutes for the victim to lose consciousness, unless it was windy, then the victim could endure up to two hours of being burned alive. Before being burned at the stake, victims were tortured using other devices. Being burned at the stake was a public event where people brought their kids to watch, hoping to put fear in their minds, so that they wouldn’t grow up and break the law. Torturers had special practices they used on women.Women only torturers were designed to destroy and mutilate aspects of femininity. The practice of sexually torturing women can be traced back to the roman times. â€Å"Female victims were given to soldiers to be raped, or sent to brothels. They might be tied up or paraded through public stre ets naked. These public humiliations were sometimes followed by bizarre sexual mutilations† (Grabianowski). Torturers were fixated on womens breasts. They would burn, brand and amputate them. The worst device used on a woman was the breast ripper. The breast ripper was a metal claw that pierced the skin of the breasts.The victim would be tied to the wall and the claw would pull the breast away from the body, shredding them. This method was used as an interrogation practice or it would be used to punish women that had children without being married and or were convicted of hearsay, adultery or an accomplice of another crime. The pear of anguish of anguish was a torture device that was worse than the breast ripper. This torture device was a pear shaped device made up of four metal leaves joined by a hinge at the top along with a key or a crank. The pear could be inserted into the anus, vagina or the mouth.When the torturer turns the key, the pears leaves open up causing internal damage. The orifice that received the pear was symbolic. If the victim received the oral pear they were convicted of hearsay. Anal pears were received by homosexuals and the vaginal pear was received by women. Tortures not only use physical torture, they also use psychological torture. Psychological torture uses non-physical methods of torture. Psychological torture of the medieval time period is not as well known as the physical torture the tortures inflict on their victims.Psychological torture is subtle and easier to conceal than physical torture. This type of torture uses extreme stressors and situations, like shunning, mock execution, violation of sexual or social norms and solitary confinement. Psychological torture can induce severe psychological pain, suffering and trauma with no visible effects. Tortures often use physical and psychological torture in combination, to make the effects more terrifying. If the victims survived the hours, even days of torture and weren’ t put to execution, they suffered lasting physical and psychological effects.All the devices and torture tactics used in the medieval period left the victims permanently disfigured, mutilated and crippled. â€Å"Prolonged confinement in a scavenger’s daughter would render the victim permanently unable to stand up† (medievalwarefare). The torture brought immediate pain, but just because the torture stopped, doesn’t mean the pain stopped unless the victim were put to execution. Victims of torture would suffer from post-traumatic stress disorder with symptoms such as flashbacks, intrusive thoughts, anxiety, insomnia, nightmares, depression and memory lapses.Victims also feel emotions like quilt and shame brought on by the humiliation they have endured. Victims may also feel betrayed not only by themselves but by their family and friends. Not only do victims suffer from psychological effects, they also have physical effects that go along with their torture. Physical effects can be wide ranging. They can suffer from sexually transmitted diseases, musculo-skeletal problems, brain injury, dementia and chronic pain syndromes. The medieval time period was a blood thirsty and violent period.They created numerous torture devices that they used on victims to obtain confessions. They also created torture chambers that were used to add psychological harm to the victim before they were tortured and then executed, depending on their crime and social class. They used psychological torture and physical torture like the judas cradle and the rack. If the victim was spared or wasn’t killed by being tortured, they ended up with lasting mental and physical problems. They were left permanently disfigured, mutilated and crippled and also ended up with post-traumatic stress disorder.

In Gothic texts, women are either hopelessly submissive or significantly absent Essay

The novel Frankenstein is dominated with male characters amidst female characters often being used to fill minor roles. For a female character to be ‘hopelessly submissive’ we would expect the character was pre-determined to be passive with no chance of progressing from the ‘submissive’ role. However in Frankenstein we see female character such a Elizabeth Lavenza stand alone at points even when other are against her for example the persecution of Justine Moritz. The term ‘significantly absent’ implies the female to be absent in order to teach a lesson or convey a message, to have some primary objective. Within Frankenstein this is true in relation to Caroline who dies yet the absence is significant within the plot and Mary Shelley’s authorial message. In regards to women being ‘significantly absent’ we see the character of Margaret Saville, Robert Walton’s sister, follow this idea. Within the opening letters of the frame narrative of ‘Frankenstein’ we are made aware of ‘dear Margaret’ being the recipient of Roberts’s letters informing the reader of his whereabouts. We never hear from Margaret herself yet we know she’s disapproves of Robert’s excursion, Shelley intentionally provides the views of Margaret second handily; whatever we know about her is conveyed through Roberts writings. Throughout the novel any mention of women comes from either Robert or Victor and the reader is never made aware of the thoughts and feelings of the women directly and therefore a gender bias is apparent. The absence of a female narration also reflects the male dominance present at the time the novel was written mirroring the submissive woman. Similarly Elizabeth Lavenza, an orphan adopted by the Frankenstein’s, can also be seen as submissive due her passive role. Elizabeth is objectified from the moment we are introduced to her; she is presented as property of victor when described as a ‘pretty present’ for victor to play with. Here Mary Shelley is making a point of the unfair treatment of women and their objectification. Elizabeth represents a character much like Shelley herself she is aids the poor, respects all classes and supports Justine when wrongly accused. In this sense Elizabeth is neither ‘hopelessly submissive’ nor ‘significantly absent’ instead she expresses individualism in her actions which can be admired by the reader and run unconventional in the genre of gothic novels. Victor’s mother, Caroline Frankenstein, can be seen as both ‘hopelessly submissive’ and ‘significantly absent.’ After dying of ‘scarlet fever’ victor is absent of a mother figure and it may be questioned if this is an element of his disintegration of character. After bringing the monster to life Victor dreams he dreams he ‘held the corpse’ of his ‘dead mother’ creating some disturbance and upholding the genre of the gothic. In this case victors ‘absent’ mother is affecting him mentally and this can be seen as Shelley showing the power of females which is overlooked by men. Caroline can be related to the feminist theory of ‘the angel in the house.’ The angel in the house refers to a maternal, domestic female seen as an idealisation for men. Caroline is often portrayed as a weak vulnerable woman with a ‘soft and benevolent mind’ and therefore fits into the ‘submissiveâ⠂¬â„¢ female character. After her death it seems the ‘angel of the house’ is then shifted to Elizabeth who takes over the role of the mother and is devoted to the family becoming the maternal figure herself. The statement reduces the women within gothic novels to just two roles ‘hopelessly submissive’ or ‘significantly absent’ and therefore is very limiting towards the female characters of gothic novels. Although the women in Frankenstein do display these roles these are just two of many. We see both Margaret and Caroline to be significantly absent and Elizabeth is often submissive within her place in the family prior to Caroline’s death. However all the female characters within Frankenstein, other than Margaret (she is the only one to remain significantly absent throughout) display many more elements within their characters. Consequently when considering this statement in the light of the female characters in Frankenstein it fails to account for other character roles and therefore is only partially valid when applying to Frankenstein.

Conservation of Rainforests essays

Conservation of Rainforests essays The plight of the rainforests has not been "front page news" for several years now, due possibly to the media's incessant passion to cover events in the war against Iraq and terrorism. But the fact that rainforests are not headlines, as they were a few years ago, does not mean the problems facing these vital forests have gone away, or have been solved. Indeed, the rainforests are in dire straights, and must be protected, as the Dalai Lama states in the "Foreword" to Arnold Newman's book, Tropical Rainforest: "Resolving the present environmental crisis is not just a question of ethics but a question of our own survival. If we exploit it in extreme waysin the long run we ourselves and future There are ample reasons to be concerned about the health of Earth's rainforests, as this paper will report and analyze. But moreover, whereas the problem of global warming is affecting rainforests, on the other hand, the rainforests' which are burning are spewing millions of tons of carbon into the air, contributing to the problem of global warming. Global Warming and the Greenhouse Effect The earth's temperature is definitely heating up, according to the National Oceanic and Atmospheric Administration (NOAA) (World Almanac, 2002); the average global temperatures between 1880 - 2000 rose from 56.65 degrees to 57.60 degrees. In fact (Newman, 127-128), "the 16 warmest years since record keeping began in 1860 have occurred since 1979, which may be unprecedented in the last 1,200 years," according to NOAA data that Newman retrieved for his book. James Baker, a NOAA administrator quoted in Newman's book, reports that as of the year 2000, the hottest year in recorded history was 1998, and the second hottest was 1997. "There is not time in recorded history that we have seen this sequence of record- setting," Baker explained. These data are "remarkable and sobering," he ...

Which group in the society i am part of Essays

Which group in the society i am part of Essays Which group in the society i am part of Essay Which group in the society i am part of Essay Augusta it was when I was 8 that my parents took the decision to move to India, so that I could experience and be a part of the culture that they felt was essential for my upbringing. On moving to India, I had to live with my aged grandmother. Being extremely traditional, she insisted on eating on the floor, having a bath in the verandah and playing traditional games. Often I would be forced to play endless games of loud with her. Many a times it would be impossible for me to call friends ever owing to the embarrassment she would cause me. But all this did more good to me than bad. My experiences made me very mutable, inherently whether I liked it or not, I learnt to adjust in situations no matter how bad or untoward they seemed. India, on its own is a cultural kaleidoscope. I was bound to meet new people and learn new things. Being subjected to such cultural diversity made me appreciate the cultural heritage of various religions and groups in the society. Ate different types of DOD, prayed to an array of gods, wore a variety of clothes and interacted with people from around the world. As a result I was an amalgamation of various groups that existed in the society. This taught me that allotting a person to one group was rather impractical. A person is defined by the morals and characteristics that he has learnt over his lifetime. If asked to define the group I belong to in one line it would be a lot like Ameri can born> Indian ancestry > Hindu > Chinese food > basketball

Frigate USS Chesapeake in the War of 1812

Frigate USS Chesapeake in the War of 1812 USS Chesapeake was one of the original six frigates constructed for the U.S. Navy. Entering service in 1800, the ship carried 38 guns and saw service during the with Quasi-War with France and the campaign against the Barbary pirates. In 1807, Chesapeake was attacked by HMS Leopard (50 guns) over the practice of impressment of sailors in what became known as the Chesapeake-Leopard Affair. Active in the War of 1812, Chesapeake was defeated and captured by HMS Shannon (38) on June 1, 1813. The ship served as HMS Chesapeake until 1819. Background With the United States separation from Great Britain after the American Revolution, the American merchant marine no longer enjoyed the security provided by the Royal Navy when at sea. As a result, its ships made easy targets for pirates and other raiders such as the Barbary corsairs. Aware that a permanent navy would need to be created, Secretary of War Henry Knox requested American shipbuilders submit plans for six frigates in late 1792. Worried about cost, debate raged in Congress for over a year until funding was finally obtained through the Naval Act of 1794. Calling for the building of four 44-gun and two 36-gun frigates, the act was put into effect and construction assigned to various cities. The designs selected by Knox were those of renowned naval architect Joshua Humphreys. Aware that the United States could not hope to build a navy of equal strength to Britain or France, Humphreys created large frigates that could best any similar vessel, but were fast enough to escape enemy ships-of-the-line. The resulting vessels were long, with wider than usual beams and possessed diagonal riders in their framing to increase strength and prevent hogging. Construction Originally intended to be a 44-gun frigate, Chesapeake was laid down at Gosport, VA in December 1795. Construction was overseen by Josiah Fox and superintended by Flamborough Head veteran Captain Richard Dale. Progress on the frigate was slow and in early 1796 construction was halted when a peace accord was reached with Algiers. For the next two years, Chesapeake remained on the blocks at Gosport. With the beginning of the Quasi-War with France in 1798, Congress authorized work to resume. Returning to work, Fox found that a shortage of timber existed as much of Gosports supply had been shipped to Baltimore for the completion of USS Constellation (38). Aware of Secretary of the Navy Benjamin Stodderts desire to have the vessel completed quickly and never a supporter of Humphreys design, Fox radically redesigned the ship. The result was a frigate that was the smallest of the original six. USS Chesapeake. US Navy As Foxs new plans reduced the overall cost of the vessel, they were approved by Stoddert on August 17, 1798. The new plans for Chesapeake saw the frigates armament reduced from 44 guns to 36. Considered an oddity due to its differences relative to its sisters, Chesapeake was deemed an unfortunate ship by many. Launched on December 2, 1799, an additional six months were required to complete it. Commissioned on May 22, 1800, with Captain Samuel Barron in command, Chesapeake put to sea and transported currency from Charleston, SC to Philadelphia, PA. USS Chesapeake (1799) OverviewNation: United StatesBuilder: Gosport Navy YardAuthorized: March 27, 1794Launched: December 2, 1799Commissioned: May 22, 1800Fate: Captured by HMS Shannon, June 1, 1813SpecificationsShip Type: FrigateDisplacement: 1,244 tonsLength: 152.6 ft.Beam: 41.3 ft.Draft: 20 ft.Complement: 340Armament (War of 1812)29 x 18 pdr18 x 32 pdr2 x 12 pdr1 x 12 pdr carronade Early Service After serving with an American squadron off the southern coast and in the Caribbean, Chesapeake captured its first prize, the French privateer La Jeune Creole (16), on January 1, 1801, after a 50-hour chase. With the end of the conflict with France, Chesapeake was decommissioned on February 26 and placed in ordinary. This reserve status proved brief as a resumption of hostilities with the Barbary States led to the frigate being reactivated in early 1802. Made the flagship of an American squadron, led by Commodore Richard Morris, Chesapeake sailed for the Mediterranean in April and arrived at Gibraltar on May 25. Remaining abroad until early April 1803, the frigate took part in American operations against the Barbary pirates but was plagued by issues such as a rotted mast and bowsprit. Chesapeake-Leopard Affair Laid up at the Washington Navy Yard in June 1803, Chesapeake remained idle for nearly four years. In January 1807, Master Commandant Charles Gordon was tasked with preparing the frigate for use as Commodore James Barrons flagship in the Mediterranean. As work progressed on Chesapeake, Lieutenant Arthur Sinclair was sent ashore to recruit a crew. Among those who signed on were three sailors who had deserted from HMS Melampus (36). Though alerted to the status of these men by the British ambassador, Barron refused to return them as they had been forcibly impressed into the Royal Navy. Dropping down to Norfolk in June, Barron began provisioning Chesapeake for its voyage. On June 22, Barron departed Norfolk. Loaded with supplies, Chesapeake was not in fighting trim as the new crew was still stowing equipment and preparing the vessel for active operations. Leaving port, Chesapeake passed a British squadron which was blockading two French ships at Norfolk. HMS Leopard fires on USS Chesapeake. US Naval History and Heritage Command A few hours later, the American frigate was chased down by HMS Leopard (50), commanded by Captain Salusbury Humphreys. Hailing Barron, Humphreys requested Chesapeake carry dispatches to Britain. A normal request, Barron agreed and one of Leopards lieutenants rowed across to the American ship. Coming aboard, he presented Barron with orders from Vice Admiral George Berkeley which stated he was to search Chesapeake for deserters. Barron promptly refused this request and the lieutenant departed. A short time later, Leopard hailed Chesapeake. Barron was unable to understand Humphreys message and moments later Leopard fired a shot across Chesapeakes bow before delivering a full broadside into the frigate. Barron ordered the ship to general quarters, but the cluttered nature of the decks made this difficult. As Chesapeake struggled to prepare for battle, the larger Leopard continued to pound the American ship. After enduring fifteen minutes of British fire, during which Chesapeake responded with only one shot, Barron struck his colors. Coming aboard, the British removed four sailors from Chesapeake before departing. In the incident, three Americans were killed and eighteen, including Barron, were wounded. Badly battered, Chesapeake limped back to Norfolk. For his part in the affair, Barron was court-martialed and suspended from the US Navy for five years. A national humiliation, the Chesapeake-Leopard Affair led to a diplomatic crisis and President Thomas Jefferson banned all British warships from American ports. The affair also led to the Embargo Act of 1807 which devastated the American economy. War of 1812 Repaired, Chesapeake later saw patrol duty enforcing the embargo with Captain Stephen Decatur in command. With the beginning of the War of 1812, the frigate was fitting out at Boston in preparation to sail as part of squadron consisting of USS United States (44) and USS Argus (18). Delayed, Chesapeake remained behind when the other ships sailed and did not leave port until mid-December. Commanded by Captain Samuel Evans, the frigate conducted a sweep of the Atlantic and captured six prizes before arriving back at Boston on April 9, 1813. In poor health, Evans left the ship the following month and was replaced by Captain James Lawrence. Captain James Lawrence, USN. US Naval History and Heritage Command Battle with HMS Shannon Taking command, Lawrence found the ship in poor condition and the crews morale low as enlistments were expiring and their prize money was tied up in court. Working to appease the remaining sailors, he also began recruiting to fill out the crew. As Lawrence worked to ready his ship, HMS Shannon (38), commanded by Captain Philip Broke, began blockading Boston. In command of the frigate since 1806, Broke had built Shannon into a crack ship with an elite crew. On May 31, after learning that Shannon had moved closer to the harbor, Lawrence decided to sail out and battle the British frigate. Putting to sea the next day, Chesapeake, now mounting 50 guns, emerged from the harbor. This corresponded to a challenge sent by Broke that morning, though Lawrence never received the letter. Though Chesapeake possessed a larger armament, Lawrences crew was green and many had yet to train on the ships guns. HMS Shannon leads the captured USS Chesapeake into Halifx harbor, June 1813. Library and Archives Canada (Public Domain) Flying a large banner proclaiming Free Trade and Sailors Rights, Chesapeake met the enemy around 5:30 p.m. approximately twenty miles east of Boston. Nearing, the two ships exchanged broadsides and soon after became entangled. As Shannons guns began sweeping Chesapeakes decks, both captains gave the order to board. Shortly after issuing this order, Lawrence was mortally wounded. His loss and Chesapeakes bugler failing to sound the call led the Americans to hesitate. Surging aboard, the Shannons sailors succeeded in overwhelming Chesapeakes crew after bitter fighting. In the battle, Chesapeake lost 48 killed and 99 wounded while Shannon suffered 23 killed and 56 wounded. Repaired at Halifax, the captured ship served in the Royal Navy as HMS Chesapeake until 1815. Sold four years later, many of its timbers were used in the Chesapeake Mill in Wickham, England.

Greenhouse Gases and Climate Change Article Example | Topics and Well Written Essays - 500 words

Greenhouse Gases and Climate Change - Article Example From this study it is clear that carbon dioxide is thought to eat up the ozone layer, which leads to more heat being protracted to the earth’s surface. This, on the other hand, increases the earth’s temperature, which causes global warming. The overall amount of CO2 that the United States has produced is 5,762,050. This is more than 20% of the worldwide release of CO2. Japan, on the other hand, caters for 1,224,740 of the amount of CO2 released to the atmosphere. Comparing these numbers to the United States, the United States has produced 5 times more CO2 than Japans. In the United States, the CO2 emissions, or metric tons per capita, was reported to be at 17.96 in 2008. This is according to World Bank’s findings. According to the paper CO2 discharges are those that arise from manufacture of cement along with the burning of fossil fuels. Japan’s per capita CO2 emission, on the other hand, was reported to be at 9.46 in 2008. Definitely Japan’s popula tion has an effect on the amount of CO2 being released to the atmosphere. This is because Japan has a large population, and most of its citizens own private vehicles. Vehicles are known to be the leading producers of CO2, and; therefore, those who drive cars in Japan also contribute substantially to global warming. The economic status of Japan also influences the carbon emission witnessed today around the world. This is because Japan is one of the most mechanized countries in the world, and its industrial activities are known mainly to realize CO2 to the environment.  

Protection of Human Rights Essay Example | Topics and Well Written Essays - 3000 words

Protection of Human Rights - Essay Example This was a landmark happening in the arena of Human Rights as to a very large extent, it ended the immunity of a ruler against violation of Human Rights. Recent hanging of Saddam Hussein perhaps would have had the same effect, but for the flawed law procedures and blatant desire to hang him, irrespective of trial outcome. "Since Human Rights violations are usually committed by state officials, agents or persons otherwise acting "under color" of State authority, State (or sovereign) thus imposes a significant constraint on the use of U.S. courts in civil suits concerning human rights violations committed abroad," http://www.jstor.org/view/00029300/di007418/00p0336n/0 Human Rights violation could be anything from discrimination to genocide, apartheid, holocaust torture, police encounter killings, or illegal executions of political opponents. In United States, The Homeland Security Enhancement Act of 2003 (HSEA) was opposed by Human Rights Watch, a non-governmental organisation committed to upholding human rights because "The CLEAR Act and HSEA require state and local jurisdictions to pass laws or otherwise authorize state and local police forces to investigate, apprehend, detain, or remove non-citizens for civil violations of U.S. immigration law" and if the State refuses to do so, it could be denied federal immigration funds and this was thought to be an extremely highhanded statement. This could lead to arbitrary and erroneous arrests, deportations, and disproportionate fines, unjust and arbitrary deprivations and could increase vulnerability of immigrant women and children to violence, blackmail and abuse. http://hrw.org/english/docs/2004/04/2 1/usdom8473.htm According to Amnesty International, Turkey is going through human rights violation, as the government officials are routinely carrying out torture and execution not only of political opponents, but also of writers, artists, journalists, who have not adhered to the strict authoritarian rule. This has led to many deaths of suspects who were rounded up without any evidence or proof. "Many allegations of extrajudicial execution have been made against members of Special Operations Teams. These are technically police officers under the authority of the Interior Ministry, heavily armed for close combat with the PKK. Special Operations Team members frequently accompany members of the paramilitary village guard force and gendarmes in security raids on villages. Regular army and air forces also participate in large operations in the southeast" http://www.amnesty.org/ailib/intcam/turkey/turkint.htm Chile, apart from what happened during the dictatorship, has acknowledged the continuous legacy of torture by state officials as it remained a state policy, to some extent, even to this day. An unfortunate legacy to have; but the Presidential Commission confronted the Government with all evidences and proofs and everything was beyond even a modicum of doubt. "The chief of the army, Gen. Juan Emilio Cheyre, anticipated the commission's report in a November 5 article in which he acknowledged for the first time the army's institutional responsibility for human rights violations. He pointed out that the context of ideological conflict and the Cold War might explain but could never justify human rights violations" http://hrw.org/english/docs/2004/11/29/chile9742.htm. Despite this, Police and other armed forces have not been so forthright and

How To Make Resume Essay Example | Topics and Well Written Essays - 750 words

How To Make Resume - Essay Example 3. When writing your resume, avoid irrelevant details such as marital status, number of children, place of birth, social media names, and nicknames unless the potential employer requests any of the details (English et al 7). However, these details are complimented by an outstanding personal summary. 3. Your personal summary should basically answer the question, â€Å"why should we hire you?† This means that it should be tailored towards the value you will add to the organization and not your personal objective. 2. There is no need to spend a lot of time here as all you require to write is the period of study, institution of study, and the achievements at that level (Bohn 109). Remember to start from the most recent, as that is the focus of the employer. Do not spend much time enlisting your hobbies. They simply help the employer to know how you fit in the organization’s culture (Bohn 108). These can be trained in the organization hence employers focus on them only faintly. 3. In case the details for the referees are accurate, the resume should be verified to remove any grammatical or logical errors that might cost you the job. However, summarily, a resume should be prepared with distinct summarized steps. A. In conclusion, a resume should be made with the idea that it is a marketing tool for you before the employers. It should be clear, precise, and short in order for it to attract the potential employer while capturing all the important details about you. English, Donald, et al. "Human resource managers and selected business communication students perception of resume writing."  Allied Academies International Conference.Academy of Organizational Culture, Communications and Conflict.Proceedings  8.2 (2003): 7-8.  Extracted from

Cognitive Bias Essay Example | Topics and Well Written Essays - 500 words

Cognitive Bias - Essay Example Ability to recognize cognitive bias is of utmost importance in order to conduct any qualitative behavioural research. Cognitive bias can reduce or even spoil the findings of a research having a solid research design structure. While conducting cognitive bias it is important for the researchers to be aware of cognitive bias on both sides. The real course of concern is that the quantification of emotion using cognitive interpretation is likely to be flawed. Contemporary measurement methods like focus group, questionnaire surveys are used to ask questions to the respondents. But when a respondent is asked a written or verbal question, the chances of being exposed to cognitive bias is very high. Groupthink also known as herd behaviour or bandwagon effect occurs when the group members reduce the personal beliefs to maintain cohesiveness among the group. In a group a certain individual may feel out of the comfort zone if the personal point of views does not match that of the others. Theref ore the group’s member may go with the accord of the others. Another kind of cognitive bias is termed as the availability bias. When the participants are asked certain questions, the respondents are most likely recalling the recent experiences of such instances that come to mind very quickly.

Tupac Shakur Essay Example | Topics and Well Written Essays - 1000 words

Tupac Shakur - Essay Example This art form glorified violence, misogyny, and brutality to foes and hos. To the mainstream media, Gangsta Rap is readily exploited for its commercial value as entertainment or news, but continues to be misused to demonize black males by the patriarchal norms of the culture in which it exists (hooks 1994). Black males have taken Gangsta Rap as a necessary means of male expression. However, hooks contends, "Without a doubt black males, young and old, must be held politically accountable for their sexism" because they are being "... forced to take the "heat" for encouraging, via their music, the hatred of and violence against women that is a central core of patriarchy". Gangsta Rap lives up to the expectations of the norm. 2Pacs love of Gangsta Rap did not spontaneously appear. It was the culmination of his childhood and the experiences he endured as a young man that had been bludgeoned by life as an adult. He was born into a black revolutionary family as the son of two members of the Black Panthers. His parents were never together after 2Pac was born and he lived with his mother and sister for all of his childhood. Their influence can be seen in one of 2Pac's earlier songs called "Brenda's Got a Baby". 2Pac writes, "Well let me show ya how it affects tha whole community. Now Brenda never really knew her moms and her dad was a junky, Went in debt to his arms, it's sad, Cause I bet Brenda doesn't even know, Just cause your in tha ghetto doesn't mean ya can't grow, But oh, that's a thought, my own revelation, Do whatever it takes ta resist tha temptation". 2Pac had not yet succumb to the black male stereotype and the song shines through with non-condescending sympathy and reason. 2Pac's childhood was based in poverty, yet he was drawn to books and read at length on sociological theory. He was able to gain acceptance to the Baltimore School of Arts. He did well in this environment where he developed his rap music and acting. Before he could complete his studies, his family moved and he was forced to drop out. This unfortunate move took a young man that was serious about his art and at the age of 17 threw him into the streets of Marin City, CA. He soon hooked up with the Digital Underground and appeared on two of their albums. His mentors were people like Shock-G, Ernest Dickerson, and director John Singleton. During the period of 1991 - 1993 he released two albums and appeared in 3 movies. By all appearances 2Pac was a successful artist, educated, and had escaped the streets and the mold of the patriarchal norm. However, something was changing and it was reflected in his altercations with law enforcement. He was arrested in 1992 for his involvement in a fight that resulted in the death of a six-year-old. In the summer of 1993 he assaulted director Allen Hughes and was sentenced to 15 days in jail. In October of 1993 he was arrested for shooting two off-duty police officers in Atlanta. The charges were later dropped. In November 1993 he was charged with sexually abusing a female fan. In 1994, he was found guilty of sexual assault. The day after the verdict was announced, he was attacked and shot while at a recording studio. Shakur was sentenced to four-and-a-half years in prison on February 7, 1995. After serving an 8-month

Clockwork Orange Movie Review Example | Topics and Well Written Essays - 250 words

Clockwork Orange - Movie Review Example The soundtrack to the movie mostly features classical music selections, as well as Moog Synthesizer compositions. He the leader of a small gang. The gang engages in an ultraviolence evening fighting and beating up other people even the elderly as well as another gang then stole a car they went to a writer’s home and bit and crippled him. There is a disagreement among members an Alex reasserts the group leadership then attacks another home where he gets captured by police. In prison, rehabilitation procedure is tough and ends up curing Alex from his brutality to inability to fight back or even feel anything before a naked woman. The prison governor justifies the technique by explaining that that their work is to reduce crime as well as reducing congestion in prison. After release Alex becomes homeless and faces many problems. He later finds himself in hospital injured. After tests he finds he is no longer an able man. The minister comes by and apologizes to him to save his political carrier. With his love for music, Alex is convinced to accept

Tupac Shakur Essay Example | Topics and Well Written Essays - 1000 words

Tupac Shakur - Essay Example This art form glorified violence, misogyny, and brutality to foes and hos. To the mainstream media, Gangsta Rap is readily exploited for its commercial value as entertainment or news, but continues to be misused to demonize black males by the patriarchal norms of the culture in which it exists (hooks 1994). Black males have taken Gangsta Rap as a necessary means of male expression. However, hooks contends, "Without a doubt black males, young and old, must be held politically accountable for their sexism" because they are being "... forced to take the "heat" for encouraging, via their music, the hatred of and violence against women that is a central core of patriarchy". Gangsta Rap lives up to the expectations of the norm. 2Pacs love of Gangsta Rap did not spontaneously appear. It was the culmination of his childhood and the experiences he endured as a young man that had been bludgeoned by life as an adult. He was born into a black revolutionary family as the son of two members of the Black Panthers. His parents were never together after 2Pac was born and he lived with his mother and sister for all of his childhood. Their influence can be seen in one of 2Pac's earlier songs called "Brenda's Got a Baby". 2Pac writes, "Well let me show ya how it affects tha whole community. Now Brenda never really knew her moms and her dad was a junky, Went in debt to his arms, it's sad, Cause I bet Brenda doesn't even know, Just cause your in tha ghetto doesn't mean ya can't grow, But oh, that's a thought, my own revelation, Do whatever it takes ta resist tha temptation". 2Pac had not yet succumb to the black male stereotype and the song shines through with non-condescending sympathy and reason. 2Pac's childhood was based in poverty, yet he was drawn to books and read at length on sociological theory. He was able to gain acceptance to the Baltimore School of Arts. He did well in this environment where he developed his rap music and acting. Before he could complete his studies, his family moved and he was forced to drop out. This unfortunate move took a young man that was serious about his art and at the age of 17 threw him into the streets of Marin City, CA. He soon hooked up with the Digital Underground and appeared on two of their albums. His mentors were people like Shock-G, Ernest Dickerson, and director John Singleton. During the period of 1991 - 1993 he released two albums and appeared in 3 movies. By all appearances 2Pac was a successful artist, educated, and had escaped the streets and the mold of the patriarchal norm. However, something was changing and it was reflected in his altercations with law enforcement. He was arrested in 1992 for his involvement in a fight that resulted in the death of a six-year-old. In the summer of 1993 he assaulted director Allen Hughes and was sentenced to 15 days in jail. In October of 1993 he was arrested for shooting two off-duty police officers in Atlanta. The charges were later dropped. In November 1993 he was charged with sexually abusing a female fan. In 1994, he was found guilty of sexual assault. The day after the verdict was announced, he was attacked and shot while at a recording studio. Shakur was sentenced to four-and-a-half years in prison on February 7, 1995. After serving an 8-month

Jubilee Essay Example for Free

Jubilee Essay â€Å"Jubilee† is a narrative written by Margaret Walker and was first published in 1966. The writer, instructor as well as intellectual was born in 1915 and is best recognized for her civil war narrative Jubilee as well as for her influential anthology of poems concerning ethnic assertion. Walker’s narrative is one of the initial tales to present the African-American’s nineteenth century experience within the South from a feminine as well as a black’s perspective. The narrative won the Houghton Mifflins Literary Fellowship Award, and is a fictionalized explanation of the life of Margaret Duggans Ware Brown, Walker’s great-grandmother who was born in Dawson in Terrell state as a slave and lived during reconstruction inside South West Georgia. The narrative is based on tales Walker’s maternal grandmother narrated to her. (Walker. M, 1999) The seriously celebrated historical narrative/long fiction centers on the story of Vyry, a bi-racial slave in the Civil War in America and deals with a number of subjects like racism, freedom, slaves or slavery, Civil war, women, christianity, reconstruction, African- Americans among other major themes. The narrative is set in Georgia and afterward in diverse sections of Alabama during the mid-1800s prior to, during, as well as following the civil war. The following is an explanation of the setting in place and time, the manner in which the author takes the reader there, the major characters, the history studied from the narrative, what the reader can study concerning civil war, slavery and reconstruction, whether the author views slavery as paternalistic or autocratic as well as what the narrative states concerning why reconstruction was not successful.

Analysis of Local Government Finances in Multan District

Analysis of Local Government Finances in Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy (Economy Watch, 2010). Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions    Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award à ¢Ã¢â€š ¬Ã¢â‚¬Å" This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget White Paper, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is issued by a city or municipal bodies. The bond holders receive Interest income. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; me Analysis of Local Government Finances in Multan District Analysis of Local Government Finances in Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy (Economy Watch, 2010). Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions    Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award à ¢Ã¢â€š ¬Ã¢â‚¬Å" This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget White Paper, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is issued by a city or municipal bodies. The bond holders receive Interest income. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; me